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Dutch Zinc case highlights key transfer pricing challenges

International Tax Report

Dutch Zinc case highlights key transfer pricing challenges

This recent Court of Appeal decision encapsulates some complex issues around the burden of proof, application of the arm’s length principle and the impact of transfer pricing on business restructuring. Rezan Ökten , Sebastian Frankenberg and Gijs van Koeveringe explore the finer detail of the dispute, and provide some key takeaways for practitioners. 

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